C. F. Keil and Franz Delitzsch on Deuteronomy 10:1-5

In Deu 10:1-5 Moses briefly relates the success of his earnest intercession. “At that time,” of his intercession, God commanded him to hew out new tables, and prepare an ark in which to keep them (cf. Exo 34:1.). Here again Moses links together such things as were substantially connected, without strictly confining himself to the chronological order, which was already well known from the historical account, inasmuch as this was not required by the general object of his address. God had already given directions for the preparation of the ark of the covenant, before the apostasy of the nation (Exo 25:10.); but it was not made till after the tabernacle had been built, and the tables were only deposited in the ark when the tabernacle was consecrated (Exo 40:20).